Since March, 1, is in force the new ruling of article 27 of the VAT Code, which allow VAT taxpayers to choose by paying the tax due on importation, by including the same in the periodic tax return and pay the same together with the tax due on other taxable operations.

In order to benefit of this ruling, VAT taxpayers need to comply with:

• Be included in the monthly periodic regime;
• Have its tax situation updated, eg no pending matters of tax due to resolve with the Tax Authorities;
• Exclusively perform taxable operations non-exempt or exempt that allow the right the tax supported on acquisitions;

To benefit of the above regime, the taxpayers need to communicate the same 15 days before the month it will start to the Tax Authorities, for validation.